TY - BOOK AU - Pratt, Mike, AU - Van Peaursem, Karen, AU - Garg, Mukesh, TI - Auditing theory & practice SN - 9780170458955 U1 - 657.45 P88 23 PY - 2023/// CY - South Melbourne, Victoria, Australia PB - Cengage Learning Australia Pty Limited, KW - Accounting KW - Auditing KW - Australia N1 - Includes bibliographical references and index; The auditor's role in society Audit planning Audit testing Audit communication and report Specific types of audit; CBA; Bachelor of Science in Accountancy N2 - "From the outset, the emphasis of the book has been one readability and the why and how of auditing, beyond the recitation of what is to be done. This Australasian edition inspired by the ongoing need for a text to reflect Australia's and New Zealand's unique professional and regulatory environments." -- Preface ER -